Lets have your answers;

What is the best mother board for under a $100 to use with the E7200 taking into account the following;

OC only to 3-3.2GB using a Coolmaster 752 fan/heat sink,
Use 2GB of Gskill 667 RAM
Samsung 320GB single platter disc
8600GT graphics card.

Used for Home Entertainment, DVI/HDMI LCD TV
MP3 Music Play back at 256-320kbs
DVD copying

(May want to try installing VISTA SP1)

I get $100 pocket money from my wife a month, so I will pick up the E7200 at the end of this month and then the MoBo from next months allowance.